QUESTIONS 9 but refer to Question 8!!

Question 8 was

The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is 61 per share. What effects on the equity accounts will the distribution of the stock dividend have?

common stock (1 par value)	275,000
Capital surplus	763,000
Retained earnings	3,284,000
total owners' equity	4,322,000

9)

In the previous question, suppose the company instead decides on a four-for-one stock split. the firms 75 percent per share cash dividend on the new (post split) shares represents an increase of 10 percent over last years dividend on the presplit stock. What effect does this have on the equity accounts? what was last years dividend per share?